Douglas County District Attorney
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Title 1 General Provisions
Title 2 Administration and Personnel
Title 3 Revenue and Finance
3.02 Local Government Investments
3.03 Central Cashiering
3.04 County-City Relief Tax
3.06 Douglas County Sales and Use Tax Ordinance of 1999
3.08 Motor Vehicle Fuel Tax
3.10 Additional Motor Vehicle Fuel Tax
3.12 Occupancy Tax
3.14 Transient Lodging Rental Tax
3.16 Aviation Fuel Tax
3.20 Open Space Assessments
3.24 Residential Construction Tax (School)
3.25 Residential Construction Tax (Transportation)
3.26 Residential Construction Tax (Parks)
3.28 Funds to Assist Victims of Domestic Violence
3.32 Fund for Medical Assistance to Indigent Persons
3.34 Funds to Support Programs of Dispute Resolution
3.36 Funds for the Prevention or Treatment of Alcohol or Drug Abuse and for Genetic Marker Testing
3.40 Funds for the Provisions of Justices’ Court Facilities
3.42 Filing Fees on Civil Actions for Pro Bono Programs and Legal Services for Abused Children and Victims
3.44 Account for the Acquisition and Improvement of Technology in the Office of the County Assessor
3.46 Allocation of fine money for violation section 9.453.336 (Marijuana possession)
3.48 Filing Fees on Civil Actions in District Court for Court Security
3.50 Surcharge for Enhancement or Improvement of Telephone System used for Reporting Emergency
3.60 Utility Operator License Fee
3.70 Transient Lodging License Tax
Title 5 Business Licenses and Regulations
Title 6 Animals
Title 8 Health and Safety
Title 9 Criminal Code
Title 10 Vehicles and Traffic
Title 12 Streets and Other Public Places
Title 13 Parks
Title 14 Airports
Title 18 Town Annexation and Service Districts
Title 19 Initiative Ordinances
Title 20 Consolidated Development Code
Effective Date
Table of Ordinances
Index



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County Codes
Title 3 Revenue and Finance
3.06 Douglas County Sales and Use Tax Ordinance of 1999
3.06.010 Short title
3.06.020 Authority
3.06.030 Definitions
3.06.040 Imposition and rate of tax
3.06.050 Use of tax revenues
3.06.060 Incorporation of required state statutes
3.06.070 Duties of county and state
3.06.080 Bonds and other securities
3.06.090 Supplemental nature of this chapter and severability
3.06.100 Exemptions
3.06.110 Effective date

3.06.010 Short title
This chapter shall be known and may be cited as the Douglas County Sales and Use Tax Ordinance of 1999. (Ord. 877, 1999.)
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3.06.020 Authority
The Douglas County Sales and Use Tax Ordinance of 1999 is authorized by the Douglas County Sales and Use Tax Act of 1999 (Act of April 8, 1999, 1999 Nev. Stats. ch. 37 at 81-86.) (Ord. 877, 1999)
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3.06.030 Definitions
    A.  The definitions in sections 4 to 16, inclusive, of the Douglas County Sales and Use Tax Act of 1999 are incorporated into and made part of this ordinance by this reference. 
    B.  The definitions in the Local School Support Tax Law, NRS 374.025 to 374.107, inclusive, are incorporated into and made part of this ordinance by this reference. 
    C.  In the event of conflict or other inconsistency between the definitions in the Douglas County Sales and Use Tax Act of 1999 and the Local School Support Tax Law, the definitions of the Act govern the construction of both the Act and this chapter as provided in section 3 of the Act. 
    D.  "Chapter" means the Douglas County Sales and Use Tax Ordinance of 1999. (Ord. 877, 1999)
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3.06.040 Imposition and rate of tax
A tax of one-quarter of one percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail or stored, used or otherwise consumed in the county is imposed pursuant to section 18 of the Act. (Ord. 877, 1999)
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3.06.050 Use of tax revenues
The tax collected pursuant to this chapter may be used by the county for any of the purposes described in section 17 of the Act. The board of county commissioners must allocate between the statutorily allowed uses in the manner provided in section 17 of the Act. The board of county commissioners must not submit to the legislature any request to change the uses for the proceeds of the tax authorized by the Act and imposed by this chapter without first complying with the requirements of section 17 of the Act. (Ord. 877, 1999)
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3.06.060 Incorporation of required state statutes
    A.  The substantive provisions of the Local School Support Tax Law are incorporated into and made a part of this chapter to the extent that those provisions are applicable to this chapter and do not conflict with the act. 
    B.  Any amendment to the Local School Support Tax Law enacted after the effective date of the ordinance adopting this chapter, which is not inconsistent with the Act, automatically becomes part of this chapter. 
    C.  The substantive provisions and legislative findings of the Act are incorporated into and made a part of this chapter. (Ord. 877, 1999)
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3.06.070 Duties of county and state
    A.  The board of county commissioners must contract with the department to perform all the functions incident to the administration or operation of the tax authorized by the Act and imposed by this chapter before the effective date of the ordinance adopting this chapter. 
    B.  An ordinance amending the ordinance adopting this chapter, except an ordinance authorizing the issuance of bonds or other securities, must include a provision that the board of county commissioners shall amend the contract made pursuant to subsection A of this section before the effective date of the amendatory ordinance, unless the board of county commissioners determines with the written concurrence of the department that no amendment of the contract is needed. 
    C.  The county and the department must administer the collection, accounting and distribution of the fees, taxes, interest and penalties imposed by this chapter and authorized by the Act in accord with sections 20 to 22, inclusive and sections 26 and 27 of the Act. (Ord. 877, 1999)
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3.06.080 Bonds and other securities
    A.  The county may issue bonds and other securities in accord with sections 23 and 24 of the Act. 
    B.  In performing any act pursuant to subsection A of this section or subsection B of section 3.06.070 of this chapter, the board of county commissioners shall not impair an outstanding bond or other obligation incurred pursuant to this chapter in any manner as prohibited by section 25 of the Act. (Ord. 877, 1999)
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3.06.090 Supplemental nature of this chapter and severability
    A.  The powers conferred by the Act and implemented by this chapter must be construed in accord with section 27 of the Act. 
    B.  The severability of this chapter must be determined in accord with section 27 of the Act and section
1.04.060 of this code. (Ord. 877, 1999)
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3.06.100 Exemptions
There is exempted from the tax imposed by this chapter the gross receipts from the sale of tangible personal property which satisfies the requirements of subsection 5 in section 18 of the Act. (Ord. 877, 1999)
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3.06.110 Effective date
This chapter is effective on either the date the requirements of subsection A of section 3.06.070 are completed or July 1, 1999 whichever date is later. (Ord. 877, 1999)
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